M/S Nidhi Kumari vs State Of Bihar
2023 Latest Caselaw 6048 Patna

Patna High Court

M/S Nidhi Kumari vs State Of Bihar on 14 December, 2023

Bench: Chief Justice, Rajiv Roy

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                   Civil Writ Jurisdiction Case No.17640 of 2023
     ======================================================
     M/s Nidhi Kumari, having its office at Telpa, Nai Basti, Post-Chhapra, P.S.-
     Chhapra, Saran-841301, Bihar through its Proprietor Nidhi Kumari (female,
     aged about 25 years) daughter of Shri Sunil Singh, resident of Telpa, Nai
     Basti, Post-Chhapra, P.S.-Chhapra, Saran-841301, Bihar.

                                                                 ... ... Petitioner/s
                                        Versus
1.   State of Bihar through the Principal Secretary, State Tax, Bihar, Patna having
     its office at Vikas Bhawan, Patna.
2.   The Principal Secretary cum Commissioner, Department of State Taxes,
     Government of Bihar, Patna.
3.   The Additional Commissioner of State Taxes, Saran Division, Chhapra,
     Government of Bihar.
4.   The Joint Commissioner of State Taxes, Saran Circle, Chhapra, Government
     of Bihar, Bihar.

                                               ... ... Respondent/s
     ======================================================
     Appearance :
     For the Petitioner/s   :      Mr. Manish Kumar, Advocate
     For the Respondent/s   :      Mr. Vikash Kumar (SC-11)
     ======================================================
     CORAM: HONOURABLE THE CHIEF JUSTICE
             and
             HONOURABLE MR. JUSTICE RAJIV ROY
     ORAL JUDGMENT

(Per: HONOURABLE THE CHIEF JUSTICE)

Date : 14-12-2023

The petitioner is aggrieved with the cancellation of

registration by Annexure-P2 dated 19.07.2021. An appeal was

filed which was dismissed for delay occasioned by Annexure-

P4 dated 22.09.2023.

2. The learned Government Advocate submits that

there was an Amnesty Scheme available whereby an application

for revocation of cancellation would have facilitated the same

and the revival of registration. It is also submitted that the Patna High Court CWJC No.17640 of 2023 dt.14-12-2023

facility was available between 31.03.2023 to 31.08.2023. The

petitioner having not availed of this remedy cannot now file a

writ petition, especially when the appeal itself was delayed.

3. We are quite conscious of the delay occasioned and

the restriction insofar as invocation of the extraordinary remedy

under Article 226 of the Constitution of India. However, in the

present case, it is a fact that the order issued does not show any

reason nor does the notice raise any allegation against the

petitioner of not having filed returns for a continuous period of

six months; as stated by the learned counsel. Only in the

circumstance of no reasons having been shown, we are of the

opinion that the order has to be interfered with. The order also

does not clearly indicate the failure to file the return despite the

fact that the petitioner has not filed any reply to the show cause

notice issued. The appeal filed also stood rejected without any

consideration.

4. We set aside Annexure-P2 order for it being devoid

of any reasoning and Annexure-P4 also, but conditionally on the

following undertaking made by the petitioner.

5. The undertaking made by the petitioner before

Court is that the entire tax, interest and penalty would be paid

within a period of one month from today and the returns filed Patna High Court CWJC No.17640 of 2023 dt.14-12-2023

accordingly. If the said undertaking is compiled with, the

petitioner's registration shall be restored, and if not, the

registration shall stand cancelled, as has been ordered in

Annexure-P2.

6. The writ petition stands allowed in the aforesaid

terms.

(K. Vinod Chandran, CJ)

(Rajiv Roy, J) Sunil/-

AFR/NAFR                NAFR
CAV DATE
Uploading Date          18.12.2023
Transmission Date